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Erinos NR
Fakultas Ekonomi, Universitas Negeri Padang
Economics, Econometrics & Finance

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Pengaruh Manajemen Laba Dan Perencanaan Pajak Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi Ilham Aulia Hendra; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.305

Abstract

This research investigate the effect of Earning Manajement and Tax Planning on Corporate Value in Consumer Good companies listed on the Indonesia Stock Exchange in 2014-2018. The type of this research is associative. The population in this study were all consumer good companies listed on the Indonesia Stock Exchange in 2014-2018, and the sample was determined using the purposive sampling method, with 16 sample from 57 consumer good companies. Multiple reggression was used to analysis the data. The result shows that earning management have a negative effect on corporate value. Tax planning have a negative effect on corporate value. Good Corporate Governance cannot moderate the relationship between earning management and tax planning to corporate value.
Pengaruh Strategi Bisnis dan Financial Leverage terhadap Manajemen Laba dengan Corporate Governance sebagai Variabel Moderasi Husnaini Dwi Wanri; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 3 No 1 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i1.342

Abstract

This study aims to examine the effect of business strategy and financial leverage as moderated by corporate governance in predicting real earnings management. This type of research is a causal association with a quantitative approach. The population used in this study are all manufacturing companies listed in Bursa Efek Indonesia 2016-2019. The sampling technique in this study using the purposive sampling technique, there are 80 manufacturing companies used as research samples. The business strategy variables are measured by the cost leadership strategy model for the current year. Earnings management variables are calculated by aggregating the triggering factors for earnings management, namely sales manipulation, overproduction, and discretionary spending. The leverage variable is calculated by the ratio of debt to assets and the moderating variable is measured by the proportion of share ownership by the managerial party. The data used in this study is secondary data obtained from the company's financial statements obtained from the official website of the Indonesia Stock Exchange and the official website of each company. The analytical method used is the multiple regression method which is processed using the SPSS 16 application. The results show that business strategy, financial leverage has a significant positive effect on real earnings management, CG can increase or weaken the relationship between business strategy, leverage on real earnings management but not significantly
Pengaruh Intergovernmental Revenue, Kekayaan Daerah dan Sisa Lebih Pembiayaan Anggaran terhadap Belanja Modal (Studi Empiris pada Kabupaten/Kota di Sumatra Barat) Hikmah Fuji Astuti; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i3.383

Abstract

This study aims to examine the effect of intergovernmental revenue, regional wealht and financing surplus budget of capital expenditure. Population in this study were districts/cities in West Sumatera Province in 2015-2019. The analytical tool used in this study Is multiple linear regression analysis. The results of this study indicate that intergovernmental revenue and regional wealth has positive significant influence of capital expenditure. Financing surplus budget doesn’t significant influence of capital expenditure.
Pengaruh Pelatihan Auditor, Tekanan Waktu, dan Skeptisisme Profesional terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan: Studi Empiris pada BPK RI Perwakilan Provinsi Sumatera Barat Okmi Elfia; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 4 No 1 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i1.476

Abstract

This study aims to examine the effect of auditor training, time pressure, and professional skepticism on the auditor's ability to detect fraud. Population in this study were the auditors of the BPK RI Representatives of the Province of West Sumatra, while the sample in this study was the auditors of the BPK RI Representatives of the Province of West Sumatra a total of 38 people. The sampling method used is total sampling. Sources of data in this study are primary data and data collection techniques using questionnaires. The results of this study indicate that auditor training has a positive effect on the auditor's ability to detect fraud, while time pressure and professional skepticism have no effect on the auditor's ability to detect fraud. Therefore, auditors are advised to attend training more often so that their ability to detect fraud will also improve.
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar di BEI serta Mendapatkan Penghargaan Best of The Best Companies Versi Majalah Forbes di Indonesia atas Laporan Keuangan 2015-2016) Karina Saraswati; Erinos NR
Wahana Riset Akuntansi Vol 6, No 1 (2018)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.751 KB) | DOI: 10.24036/wra.v6i1.101936

Abstract

The aims of this study to determine how much the influence about intellectual capital (VACA, VAHU, STVA) on financial performance (ROA). The population in this study were go public companies that listed in the Stock Exchange and get the Best Of The Best Companies award by Forbes magazine in Indonesia for the 2015-2016 financial statements. The sampling technique in this study was conducted by purposive sampling technique. Based on the determined criteria obtained 36 samples from 79 existing populations. This study used multiple regression analysis to see the effect of several independent variables to the dependent variable. The results of the study conclude that the Value Added Capital Asset has no effect on ROA, Value Added Human Capital has a significant positive effect on ROA, and the last is Structural Capital Value Added has a significant positive effect on ROA.Keywords: Value Added Capital Asset, Value Added Human Capital, Structural Capital Value Added, ROA
Pengaruh Market Share dan Intellectual Capital terhadap Kinerja Keuangan Perbankan Syariah di Indonesia Ellis Al Shadeni; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 4 No 2 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i2.531

Abstract

Financial performance is an activity of analyzing financial statements that is to see how far the company has carried out its duties in accordance with the established financial implementation rules. The purpose of this study is to determine the effect of market share and intellectual capital with the VAIC method, there are VACA, VAHU and STVA on the financial performance of Islamic banking. This study uses quantitative data using multiple linear regression data analysis. The population in this study were Islamic banks registered in Indonesian banking in 2014-2019. The results of this study indicate that the market share has no significant effect on the financial performance of Islamic banking. VACA, VAHU and STVA has no significant effect on the financial performance of Islamic banking.
Dampak Pertumbuhan Laba, Struktur Modal dan Likuiditas terhadap Kualitas Laba Tiara Tri Amanda; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i1.527

Abstract

This study aims to examine the effect of profit growth, capital structure, and liquidity on earnings quality. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The sample was determined based on the purposive sampling method, in order to obtain 65 companies. The source of data in this study is secondary data, that obtained using the documentation observation method at www.idx.co.id. The data analysis technique used is multiple linear regression. The results of this study indicate that profit growth has no effect on earnings quality, while capital structure has a significant negative effect on earnings quality and liquidity has a significant positive effect on earnings quality.
Pengaruh Audit Tenure, Rotasi Audit, dan Fee Audit terhadap Kualitas Audit Tasya Hervia Dewita; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i1.627

Abstract

This research aimed to examine the effect of audit tenure, audit rotation, and audit fee on audit quality. The population in this research are all property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique used the purposive sampling. Total sample are 111 companies. The statistical method used logistic regression analysis. The result showed that audit tenure and audit rotation had a negative effect on audit quality, and audit fee had no significant effect on audit quality in property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange in 2018-2020.
Pengaruh Sikap, Kontrol Perilaku dan Religiusitas terhadap Niat Melakukan Whistleblowing Cindy Rayhan Salsabilla; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i2.670

Abstract

The purpose of this research is to determine the influence of attitudes, behavior control and religiosity towards the whistleblowing intentions. This research using purposive sampling method with the respondents working at the Local Government Organization in Bukittinggi City. Respondent consists of 121 people, who served as a head of finance, treasurer expenditures, finance staff, budget makers, commitment making officers, Paying Order Signing Officers, Budget User Authorizations. The data collection technique used in this research is field research in the form of researchers distributing structured questionnaires to 26 Local Government Organizations in Bukittinggi City. This data was analyzed by using multiple regression analysis in SPSS. From the results of data processing, it can be seen that the first variable is the attitude of influence on the intention of whistleblowing with a calculated value of t count> t table that is 7.198> 1.661 it can be said that the first hypothesis received. The results of testing the second variable, namely behavioral control has no affection the intention to do whistleblowing with t count < t table ie -0.359 < 1.661 . The religiosity variable is known that as a positive effect with t count> t table that is 1.967> 1.661 So it can be said that third hypothesis accepted.
Pengaruh Audit Tenure, Ukuran Kantor Akuntan Publik, Ukuran Perusahaan dan Financial Distress terhadap Audit Delay Vira Mustika Indreswari; Erinos NR
Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i2.682

Abstract

This study aims to examine the effect of audit tenure, public accounting firm size, company size and financial distress on audit delay. This type of research is causal associative with a quantitative approach. The data used is obtained from the annual reports of companies in the property and real estate sectors listed on the Indonesia Stock Exchange 2017-2020. The sample selection method using purposive sampling obtained 181 samples from 47 companies. This study uses multiple linear regression analysis to test the hypothesis which is assisted by using the SPSS 25 program. The results show that audit tenure and the size of the public accounting firm have a significant and negative effect on audit delay, while company size and financial distress have a negative and significant effect on audit delay.
Co-Authors Aisyah Sinta Balqis Al Khodiman Amara Meidiana Annisa Tiara Rahim Chintya Zara Ananda Cindy Rayhan Salsabilla Deanisyah Suryani Putri Dwika Fitria Wulandari Ellis Al Shadeni Elsa Fania Fitri Herdi Hikmah Fuji Astuti Husnaini Dwi Wanri Ilham Aulia Hendra Jumainii Azizah Karina Saraswati Mayar Afriyenti Meisy Hendri Nabilah Aisha Putri Okmi Elfia Oktavila Oktavila Sasa Sabilla Shabran Jamil Tasya Hervia Dewita Thesa Aulia Tiara Tri Amanda Tri Utari Handayani Vira Mustika Indreswari